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Subtracting Three Digit Numbers

An interactive math lesson of subtracting three digit numbers.
Steps to follow with an example as 524 - 138 :
• Write the given numbers one below the other in such a way that hundreds, tens and one places are lined up. Draw a line below it and put the '-' (minus) sign before the second number.

H T O 5 2 4 - 1 3 8--------------

• As digit at ones place 4 is less than 8 so borrow 1 from tens place digit so 4 becomes 14 and digit at tens place reduces by 1. New number becomes 4 --> 14 and 2 --> 1.